UAE · AED · figures checked
Accounting fees in the UAE, and the tax rules behind them
What firms charge to keep the books, prepare VAT returns and file the corporate tax return, with the official rates and dates beside the prices. Move the slider for the tax, read the ledger for the fees, and check the date you actually have to file by.
Corporate tax due
AED 20,250
Effective rate 3.4%
| Band | Income in band | Tax |
|---|---|---|
| 0% on the first AED 375,000 | 375,000 | 0 |
| 9% above AED 375,000 | 225,000 | 20,250 |
| Total due | 20,250 |
With Small Business Relief you are treated as having no taxable income. You still register and file a simplified return. Not available to a Qualifying Free Zone Person.
Works on taxable income after adjustments, not on revenue. General information, not tax advice.
02
The compliance year
Two deadlines run a small business year: a VAT return after each tax period, and one corporate tax return nine months after the financial year ends.
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January
28 VAT return · Oct–Dec
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February
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March
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April
28 VAT return · Jan–Mar
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May
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June
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July
28 VAT return · Apr–Jun
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August
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September
30 Corporate tax return and payment
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October
28 VAT return · Jul–Sep
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November
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December
VAT return and payment within 28 days§ of the period ending. Corporate tax return and payment within 9 months§ of the period ending.
Example for a financial year ending 31 December with VAT quarters ending in March, June, September and December. The FTA assigns your tax period.
03
A year of accounting fees, with a running total
Prices accounting firms publish, multiplied by how often you pay them. Your quote will differ, mostly with how many transactions you have; this is the shape of the year.
| Item | Basis | A year | Running total |
|---|---|---|---|
| Outsourced bookkeeping AED 500–2,500 a month¤ | 12 months × 500–2,500 | 6,000–30,000 | 6,000–30,000 |
| Corporate tax return AED 2,500–5,000 a year¤ | once a year | 2,500–5,000 | 8,500–35,000 |
| Paying for each job | 8,500–35,000 | ||
| Or one package covering VAT and the corporate tax return AED 999–3,413 a month¤ | 12 months × 999–3,413 | 11,988–40,956 | — |
| Audit, where one is needed AED 15,000–40,000 a year¤ | 15,000–40,000 | — |
Prices accounting firms publish, not a quote to you. VAT return preparation is normally folded into the bookkeeping fee; the package row shows what it costs when sold as a bundle. Audit sits outside the total because not every business needs one.
04
Deadlines, and what missing one costs
Each rule is an obligation with a date, and each late one has an amount set in a Cabinet decision.
- R01 VAT return 28 days§ from the end of the tax period, to file and to pay. Late return: AED 1,000, or AED 2,000 for a repeat§
- R02 Corporate tax return 9 months§ from the end of the tax period, and the same date to pay. Late return: AED 500 a month, rising to AED 1,000 a month after a year§
- R03 Corporate tax registration three months§ from incorporation for a new company. Late registration: AED 10,000§
- R04 Small Business Relief elected in the tax return§ and you still register, file a simplified return and keep records.
- R05 Record keeping 7 years§ after the end of the tax period. Records not kept: AED 10,000, or AED 20,000 for a repeat§
Amounts are from the official penalty tables published by the Federal Tax Authority. The full list, and when the late registration penalty is waived, is in the penalties guide.
05
Guides
- 01 UAE corporate tax explained for small businesses Who is in scope (companies and sole traders differ), registration dates, the 0% and 9% bands, and filing costs.
- 02 Small Business Relief, now extended to 2029 The AED 3 million revenue test, who is shut out, and why you still register and file.
- 03 Corporate tax return and payment deadlines Nine months from year end, worked through for the next December, March and June year ends.
- 04 Free zone qualifying income, in plain terms The five conditions for the 0% rate, what is taxed at 9%, and how status is lost.
- 05 VAT registration thresholds: AED 375,000 and AED 187,500 When you must register, when you may, the 30-day window and the AED 10,000 penalty.
- 06 What VAT return filing costs a small business Four returns a year, 28 days each, and how firms price the work.
06
Sole trader or company: are you even in scope?
A company set up in the UAE, free zone companies included, is a taxable person from its first financial year. A natural person trading under a sole establishment or freelance licence is different: their business activity is only subject to corporate tax once turnover from it passes AED 1,000,000§ in a calendar year. Below that there is nothing to register for. The corporate tax guide sets out both cases.
07
Asking firms for a price
We do not pass requests to firms yet. Until we do, the calculator and the bookkeeping guide show what to expect and what to ask.
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